Illinois Compiled Statutes (Tax)
35 ILCS 130/4h
Purchases of cigarettes by licensed retailers
Official textilga.gov
Sec. 4h. Purchases of cigarettes by licensed retailers. A person who possesses a retailer's license under Section 4g of this Act shall obtain cigarettes for sale only from a licensed distributor, secondary distributor, or manufacturer representative. (Source: P.A. 98-1055, eff. 1-1-16 .)
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Nearby sections (25 sections)
- 130/3 · Affixing tax stamp; remitting tax to the Department
- 130/3-5 · Sunset of exemptions, credits, and deductions
- 130/3-10 · Cigarette enforcement
- 130/3-15 · (Repealed)
- 130/4 · Distributor's license
- 130/4a · If a distributor shall be convicted of the violation of any of…
- 130/4b · (a) The Department may, in its discretion, upon application,…
- 130/4c · Secondary distributor's license
- 130/4d · Sales of cigarettes to and by retailers
- 130/4e · Sales of cigarettes to and by secondary distributors
- 130/4f · Manufacturer representatives
- 130/4g · Retailer's license
- 130/4h · Purchases of cigarettes by licensed retailers
- 130/4i · Applicant convictions
- 130/5 · Printing tax stamps
- 130/6 · Revocation, cancellation, or suspension of license
- 130/7 · The Department or any officer or employee of the Department…
- 130/8 · The Department may make, promulgate and enforce such reasonable…
- 130/8a · The Illinois Administrative Procedure Act is hereby expressly…
- 130/9 · Returns; remittance
- 130/9a · Examination and correction of returns
- 130/9b · Failure to file return; penalty; protest
- 130/9c · "Transporter" means any person transporting into or within…
- 130/9d · If it appears, after claim therefor filed with the Department,…
- 130/9e · Secondary distributors; reports